61.assessed level of material misstatement risk 重大错报风险的评估水平 yK{P%oh)
62.simall business 小规模企业 3r%v@8)!b
63.accounting system 会计系统 S(=@2A+;
64.test of control 控制测试 <@7j37,R7V
65.walk-through test 穿行测试 (0`rfYv5.R
66.communication 沟通 thPAD+u.3
67.flow chart 流程图 &Hw:
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68.reperformance of internal control 重新执行 (F'~K,0
69.audit evidence 审计证据 >uCO=T,|
70.substantive procedures 实质性程序 >(:3H+
71.assertions 认定 HtN:v
72.esistence 存在 ]FR#ZvM>x
73.occurrence 发生 xEG:KSH
74.completeness 完整性 y1`%3\
75.rights and obligations 权利和义务 DvW
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76.valuation and allocation 计价和分摊 ,5 ,r.
77.cutoff 截止 r[E #JHw
78.accuracy 准确性 1drg5
79.classification 分类 `@Z$+
80.inspection 检查 1mV
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81.supervision of counting 监盘 D*L@I@
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82.observation 观察 uJ"#j
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83.confirmation 函证 " "`z3-
84.computation 计算 \1R*M
85.analytical procedures 分析程序 Ez
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86.vouch 核对 d/NjY[` 5+
87.trace 追查 a aVq>$G3
88.audit sampling 审计抽样 Ps!
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89.error 误差 ?(s9dS,7wZ
90.expected error 预期误差 Fkv284,LM
91.population 总体 QP%AJ[3ea%
92.sampling risk 抽样风险 .yDR2sW
93.non- sampling risk 非抽样风险 kb-XEJ}L
94.sampling unit 抽样单位 L `2{H%J`
95.statistical sampling 统计抽样 y
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96.tolerable error 可容忍误差 <a
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97.the risk of under reliance 信赖不足风险 *h?*RUQ
98.the risk of over reliance 信赖过度风险 VU\G49
99.the risk of incorrect rejection 误拒风险 l2#~
100. the risk of incorrect acceptance 误受风险 KjA7x
101.working trial balance 试算平衡表 RCkmxO;b&
102.index and cross-referencing 索引和交叉索引 h6Vd<sV\tf
103.cash receipt 现金收入 i&HU7mP/
104.cash disbursement 现金支出 o &b\bK%E
105.bank statement 银行对账单 &~"N/o
106.bank reconciliation 银行存款余额调节表 >U:-U"rA?
107.balance sheet date 资产负债表日 %PVu>^
108.net realizable value 可变现净值 f`}u9!jVR
109.storeroom 仓库 B
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110.sale invoice 销售发票 M7DoAS{6e
111.price list 价目表 BT:b&"AR[
112.positive confirmation request 积极式询证函 x!4<ff.
113.negative confirmation request 消极式询证函 JpQV7}$
114.purchase requisition 请购单 )x5w`N]lm
115.receiving report 验收报告 @&h_+|:-
116.gross margin 毛利 j1JdG<n
117.manufacturing overhead 制造费用 }Ej^"T:H_;
118.material requisition 领料单 q:_-#u
119.inventory-taking 存货盘点 *E@as
120.bond certificate 债券 &sq q+&ao
121.stock certificate 股票 Dmtsu2o
122.audit report 审计报告 H8c -/
123.entity 被审计单位 ~N2 [j
124.addressee of the audit report 审计报告的收件人 * se),CP!s
125.unqualified opinion 无保留意见 2 $Z4 >!
126.qualified opinion 保留意见 ud(w0eX
127.disclaimer of opinion 无法表示意见 Swv
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128.adverse opinion 否定意见